April 26, 2006
CLA-2-85:RR:NC:MM:109 M82138CATEGORY:CLASSIFICATIONTARIFF NO.:8518.90.8000
Mr. Patrick E. Moffett
Vice President, Global Logistics
Customs Compliance
Audiovox Electronics Corp.
150 Marcus Blvd.
Hauppauge, NY 11788RE: The tariff classification of a loudspeaker vase from China
Dear Mr. Moffett:
In your letter dated March 31, 2006, you requested a tariff classification ruling.
The merchandise subject to this ruling is a loudspeaker vase. It is identified in your letter as Model HDF-840.
Your letter describes the loudspeaker vase (Model HDF-840) as a floor stand roped weave vase, which is made of black and rust colored wicker with metal accent on a metal stand. The loudspeaker vase has an opening at the top enabling an Audiovox loudspeaker to be loaded into it. The loudspeaker vase does not have electronic parts or connections.
In a telephone conversation, you explained that although this item looks like a floor standing vase it was specifically designed to house/mount a variety of fully encased Audiovox loudspeakers. By housing/mounting a loudspeaker into the loudspeaker vase, it is hidden enabling it to blend in with the décor of a given room. You further stated that since the sole purpose of this item is to house a fully encased Audiovox loudspeaker, it is sold in the same department as Audiovox’s loudspeakers and marketed as a loudspeaker cover. As such, this is considered a loudspeaker cover and not an article of furniture.
The applicable subheading for the loudspeaker vase (Model HDF-840) will be 8518.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Loudspeakers, whether or not mounted in their enclosures; Parts: Other: Other.” The rate of duty will be 4.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Linda M. Hackett at 646-733-3015.
Sincerely,
Robert B. Swierupski
Director,